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2010 (12) TMI 771 - HC - Income TaxDeduction - Under Section 36(1)(va) read with Section 43B - Late deposits of payment of EPF - the issue raised herein stands answered in favour of the assessee and against the Revenue by the Supreme Court in Commissioner of Income Tax v. Alom Extrusions Ltd. [2009 -TMI - 35073 - SUPREME COURT ] - Decided in favour of assessee.
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